The audit senior has asked you to perform analytical procedures to estimate the reasonableness of recorded depreciation expense of a manufacturing client. The client has seven different classes of equipment, as follows (SL = straight-line depreciation, DDB = double-declining balance depreciation):

Required:

a. Describe in general terms how analytical procedures could be used to estimate the amount of depreciation expense.

b. Identify specific analytical procedures that could be used, and indicate how each would be used.

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Stamping machines, 10-year life, SL Electronic control units, 6-year life, DDB Materials handling equipment, 8-year life, DDB Office equipment, 6-year life, SL Forklift trucks, 8-year life, DDB Finishing machines, 4-year life, DDB Trucks, 5-year life, DDB